Reduced excise duty and VAT on fuels extended

During the session held on 27-29 May 2026, the Lower House of the Polish Parliament assessed the amendments made by the Senate to an act bringing over 50 changes to the  Polish Tax Code, including, inter alia, increasing the limit of tax payable by an entity other than a taxable person (to PLN 5,000), bringing a requirement to state the reasons for an adjustment where the resulting overpayment exceeds PLN 10,000, introducing abolition of the requirement to submit an application confirming tax overpayment, and bringing changes to tax arrangement reporting. New regulations enter into force on 1 October 2026.

Furthermore, the Sejm passed other amendments to the Polish Tax Code, under which individual tax rulings are to be published in a single, unified, and publicly accessible database of tax rulings, i.e., in the Public Information Bulletin on the website of the office serving the minister for public finance. Currently, this function is performed by the EUREKA Customs and Tax Information System. The new regulations are to enter into force 3 months after promulgation.

Both acts are now to be referred to the President for signature.

Importantly,  the act on the status of the closest person in a relationship and on cohabitation agreements was passed. The Act provides for, among others, joint PIT filing and access to medical documentation of the partner. The Act is now to be referred to the Senate.

Last week, the European Commission published the work programme for VAT in the Digital Age (ViDA), covering implementation activities planned for 2026. The European Commission prioritizes e‑invoicing, digital reporting, implementing new rules for digital platforms, and extending the OSS regime.

VAT in the Digital Age: 2026 Work Programme available - Taxation and Customs Union

On 28 May 2026, OECD published the Consolidated Commentary to the Global Anti‑Base Erosion Model Rules addressing the tax challenges arising from the digitalisation of the economy. The document sets out the rules on minimum taxation for large multinational groups under Pillar II, aimed at countering tax base erosion and profit shifting to so-called tax havens.

On 25 May 2026, the Anti-Tax Avoidance Council published Resolution no. 11/2026. The subject of the Council’s assessment was a sequence of transactions which included, inter alia, the conversion of a limited partnership (spółka komandytowa) into a registered partnership (spółka jawna), the merger of a registered partnership with a private limited company (spółka z ograniczoną odpowiedzialnością), and the accession of a private limited company to a registered partnership. In the Council’s view, the principal purpose of these arrangements was to obtain a tax advantage by reducing the amount of tax payable and circumventing the restrictions arising from the SAAR clause (specific anti‑avoidance rule). The Council found that the transactions were artificial in nature and had been structured in such a way as not to involve any genuine commercial risk or actual cash flows. The artificial nature of the transactions and the absence of any link between the tax advantage and commercial risk were emphasised, with reference being made to the application of Article 119a et seq. of the Polish Tax Code.

On 25 May 2026, a new bill amending the Polish Tax Code was published on the Government Legislation Centre’s website. The bill lays down uniform rules governing the correction of tax ledgers kept in electronic form, as well as an obligation to submit such corrections to the tax authorities electronically. The amendments should enter into force on 1 January 2027, yet the bill is still under assessment.

In its judgment of 27 May 2026 (case file I FSK 1597/23), the Supreme Administrative Court held that the settlement of expenditure consisting in the construction of a building on land owned by a third party, carried out upon termination of an agreement between the city and a municipal company, in consideration for the payment of a specified sum of money, constitutes a taxable supply of goods within the meaning of the VAT Act. The decisive factor is the transfer of economic control over the building, rather than the legal title to the land. As a consequence, an exemption from VAT may be applied, provided that the relevant conditions laid down in the VAT legislation are satisfied.

In its judgment of 27 May 2026 (case file III SA/Wa 383/26), the Voivodeship Administrative Court in Warsaw held that the receipt by a family foundation of repayment of principal together with interest under profit-participating loans, which the foundation had taken over from the founder, does not constitute an economic activity subject to CIT, provided that the foundation does not acquire any right to control the borrower, does not participate in its management and does not influence the borrower’s operational decisions.

In its judgment of 26 May 2026 (case file II FSK 970/23), the Supreme Administrative Court confirmed that remuneration adjustments made by a company, both downward and upward, in respect of the purchase of substantive and administrative support services, carried out on the basis of the “cost plus” method by aligning costs to their actual level, constitute transfer pricing adjustments within the meaning of Article 11e of the CIT Act.